White Rubber Co. v. Lindley

I must respectfully dissent from today’s decision which fashions a tax exemption that I am unable to find in my copy of R. C. 5709.21. With one judicial body blow, the majority eviscerates fundamental principles of Ohio tax law, the doctrine of stare decisis and the explicit language of R. C. 5709.21.

Initially, it is imperative to note that the taxpayer’s vapor adsorption system recovers hydrocarbons which are, in turn, reused in the production process, thus effecting a sizeable cost-savings for the taxpayer, which is commendable, but not the objective of this tax exemption.

R. C. 5709.21…